2010 (4) TMI 396

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant. Shri Vijai Kumar, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Ld. Counsel appearing on behalf of appellant submits that if the passengers embark in India service provided to them may attract service tax liability in terms of provisions contained in Rule 65 (105)(zzo) of the Finance Act, 1994. When there is no such circumstance as envisaged by the scope of taxabi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eration entire elements aforesaid which contribute for the taxable service. Shri Vijai Kumar ld. DR further submits that Assessing Authority has examined the case of the appellant and appropriate valuation of taxable service was made. Therefore there should be direction for pre-deposit. 3. We are conscious that either of the parties aggrieved shall have remedy before the Apex Court since the ma....